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Last Updated: 12/29/2016

Nonresident Aliens and the Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund

Nonresident alien homeowners and renters may apply for a refund of property taxes paid on their principal residence in Minnesota. Homeowners receive a Statement of Property Taxes Payable from the county and renters receive Form CRP, Certificate of Rent Paid from their landlord. These forms are needed to fill out Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund.
 
To qualify for the refund:
  • You must have spent 183-days in Minnesota during the year
  • You could not be claimed as a dependent on someone else’s federal income tax return (if you received over half of your support from relatives, you are considered a dependent and do not qualify for the refund)
  • The property must have been assessed property taxes or payments must have been made in lieu of property taxes
  • Your household income must be below a certain amount (see below and Eligibility Requirements for details)

Additional homeowner qualifications

Homeowners must homestead the property (relative homesteads do not qualify), occupy the property on January 2 of the year following the year of assessment, and own or hold a life estate in the property.
 
If you do not have a valid Social Security number or use an Individual Taxpayer Identification Number (ITIN) to file your tax return, you do not qualify for the refund as a homeowner. You must have a valid social security number to homestead your property. Contact your county administrator for more information.
 

Household income

Household income includes your taxable and nontaxable income from all sources.
 
To claim a refund, file Form M1PR, Homestead Credit Refund (for Homeowners) and Renter's Property Tax Refund. The following information may help you calculate household income:
  • Line 5 of Form M1PR must include nontaxable scholarship, tuition assistance, tuition waivers, and income excluded federally due to treaty benefits, in addition to other nontaxable income. For other types of income that must be included on line 5 see the Minnesota Homestead Credit Refund (for Homeowners) and Renter’s Property Tax Refund instruction booklet. You must specify the type of income you list on line 5.
  • You may claim a dependent subtraction on line 7 of Form M1PR if your dependent is a U.S. citizen or resident, or a dependent exemption is allowed by treaty.